Provide the summary of misstatements

Complete 335.1 Summary of identified misstatements - worksheet and 335.2 Summary of identified misstatements - procedures to document misstatements identified during the audit, evaluate the effect of identified misstatements on the audit (including those in qualitative financial statement disclosures) and the effect of uncorrected misstatements, if any, on the financial statements. When you complete 335.2 Summary of identified misstatements - procedures, remember to ask those charged with governance to correct any misstatements not already corrected by management.

To learn more about posting adjustments, see Post adjustments to the trial balance.